Regulations Governing the Publication of Financial Forecasts of Public Companies Article 11
A company publishing a financial forecast under this chapter shall constantly evaluate the effects of any changes in sensitive basic assumptions on the results of the financial forecast, and decide accordingly whether it is necessary to update the financial forecast.A company publishing a financial forecast under this chapter, upon discovering that the financial forecast contains any error that may mislead the judgment of users, shall correct the financial forecast.
中文原文 公開發行公司公開財務預測資訊處理準則第11條
依本章規定公開財務預測之公司，應隨時評估敏感度大之基本假設變動對財務預測結果之影響，並據以決定是否有更新財務預測之必要。
依本章規定公開財務預測之公司，於發現財務預測有錯誤，可能誤導使用者之判斷時，應更正財務預測。
依本章規定公開財務預測之公司，於發現財務預測有錯誤，可能誤導使用者之判斷時，應更正財務預測。